gujarat high court vide judgement dt. 17/8/10 in the case of dr. p.s. iyenger quashed and set aside order u/s 127(2)
centralising the case of the petitioner as no reasons were recorded by the revenue authority.
the court further quashed the notice u/ 153 C issued by the central circle as a corollary and allowed the petition
by making the rule absolute.
r.k.patel.